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1、本科畢業(yè)論文(設(shè)計(jì))外文翻譯原文:原文:IntellectualCapitalMeasurementMethodsIntroductionIntroductionEvolutionofeconomyhascausedimptantchangesinactivityofcompaniesontheglobalmarket.Nowadaysweareobservingagrowththeimptanceofintellectualresou
2、rcesasaneffectivetoolfincreasingcpatecompetitiveness.Thisfacthascausedtheneedtomanagecompaniestomeasuretheirperfmanceinanewway.MeasuringIntellectualCapitalisessentialveryimptantindertocomparedifferentcompaniestoestimatet
3、heirrealvalueeventocontroltheirimprovementyearbyyear.Alsotoimprovethewayinwhichcompaniesmanageitsintellectualresourcesthatgeneratevaluegivebacksomebenefitsinconsequencesmaximizingadvantagesfthecompany.AuthslikeKaplanNton
4、(1996)Stewart(1997)Kerssens(1999)usephraseslike“Ifyoucan’tmeasureityoucan’tmanageit”tojustifythesearchfnewMeasurementMethods.1ButtomeasureIntellectualCapitalisnecessarytodetermineexactlywhattheMeasurementMethodsarewhicha
5、rethebestwhichthecompanyshouldchoosetoevaluateitsassetsinproperway.ProperlyusingIntellectualCapitalMeasurementMethodscancausethecreationofcompetitiveadvantageinconsequencecreatedevelopmentofthewholecompanyatthepresentday
6、.TheConceptClassificationofIntellectualCapitalIntellectualCapital(IC)isanincreasinglyimptantpartofrunningasuccessfulbusinessbutdefiningitisadifficultproposition.IntellectualCapitalisanissuewhichisnotdeterminedcompletely.
7、ThereisnotonedefinitionofIntellectualCapital.Differentauthsgivedifferentinterpretationofthisconcept.MeovermanydeionsofIntellectualCapitalarequitespecificcreatedbyindividualknowledge.SomeofthemsaythatIntellectualCapitalis
8、anintelligenceofaganizationafmnonmaterialproperty.Allpresenteddefinitionsarecrectrightbecausetheyincludeallthosefactsthatarenonfinancialvaluablefacompany’sbusiness.Butit’snecessarytonoticethatnotallknowledgeconstitutethe
9、IntellectualCapital.ThebasisofICisKnowledgewhichisusefulfthecompany.ThisknowledgecanbeIntellectualCapitalthenifwecanprocessutilizeitfthecompanygood.6Therefe–basisofpreviousdefinition–IntellectualCapitalcanbedescribedsimp
10、lyasallconnectedeachotherKnowledgeResources(materialnonmaterialtangibleintangible)thattheganizationdisposesincreatingvalueneededtogainingcompetitiveadvantageinlongterm.MethodsOfMeasuringTheIntellectualCapitalTheinteresto
11、nmanagingtheIntellectualCapitalhascausedthedevelopmentofdifferentmethodsofmeasuringit.ThereareseveralgroupsofmethodsofmeasuringtheIntellectualCapitalwhichcanbeusedindertoevaluatethisassets.Someofthesemethodswereattemptsm
12、adebydifferentcompaniesftheirinternaluseratherthanthedevelopmentofauniversalmeasuringmethod.Buttheystillexistarebasistocreatenewmethods.AccdingtoLuthy(1998)Williams(2000)allmethodscanbedividedintofourmaingroups:1.DirectI
13、ntellectualCapitalMethods(DICM)–estimatethedollarvalueofintangibleassetsbyidentifyingitsvariouscomponents.Oncethesecomponentsareidentifiedtheycanbedirectlyevaluatedeitherindividuallyasanaggregatedcoefficient.2.MarketCapi
14、talizationMethods–(MCM)calculatethedifferencebetweenacompany’smarketcapitalizationitsstockholders’equityasthevalueofitsintellectualcapitalintangibleassets.3.ReturnonAssetsMethods(ROA)–averagepretaxearningsofacompanydivid
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