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研究生:簡卡路
研究生(外文):Carlos Kan
論文名稱:智慧資本之衡量與報告:針對開發中國家之應用
論文名稱(外文):Measuring and Reporting Intellectual Capital:Implications for Developing Countries
指導教授:張元杰張元杰引用關係
指導教授(外文):Yuan-Chieh Chang
學位類別:碩士
校院名稱:國立清華大學
系所名稱:科技管理研究所
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:英文
論文頁數:77
中文關鍵詞:智慧資本檢測與回報比較研究開發中國家巴拿馬
外文關鍵詞:Intellectual CapitalMeasuring and ReportingComparative StudyDeveloping CountriesPanama
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Abstract
There is an overwhelming weight of evidence that suggests that advanced economies have witnessed a significant but largely undetected shift in the mode of wealth creation in recent decades. The principal source of economic value and wealth is no longer in the production of material goods, but lies in the creation, acquisition and exploitation of intellectual capital. Despite many years of serious debate, our present economic and accounting models have not met the increasing demands of the world we live today. In spite of the importance of intellectual capital, competitive success today requires the capacity to develop, manage, measure, and report the flow of knowledge and intangibles. The limitations of the existing systems for capital markets and other stakeholders have initiated an evolving dialogue on finding new ways to measure and report intellectual capital. This thesis aims to place a comparative study between four Nordic countries to congregate the piloting experience of these nations in terms of measuring and reporting intellectual capital. Based on the last criteria, the lessons learned on their experience and evidence in intellectual capital have draw a list of major implications to developing countries, specifically to Panama to foreseen economic development and wealth creation.

Keywords: Intellectual Capital, Measuring and Reporting, Comparative Study, Developing Countries, Panama.
Table of Contents
Abstract I
Acknowledgements II
Table of Contents V
List of Tables VII
List of Figures VIII
List of Acronyms and Abbreviations IX
Chapter 1.0 Introduction 1
1.1 Significance of Intellectual Capital 2
1.2 Purpose of the Study 3
1.3 Significance of the Study 3
1.4 Research Questions 4
Chapter 2.0 Literature review 5
2.1 Resource-Based Theory 5
2.2 National Systems of Innovation Studies 7
2.2.1 Knowledge links, transfers, and systemic boundaries 9
2.2.1.1 Knowledge links 9
2.2.1.2 Knowledge transfers 10
2.2.1.3 Systemic boundaries 10
2.3 Knowledge Management approach 11
2.4 Intellectual Capital 14
2.4.1 The configuration of Intellectual Capital 14
2.4.2 Elements and indicators of Intellectual Capital 15
2.5 Conceptual framework for national Intellectual Capital reporting 15
2.6 Conceptual model of Intellectual Capital for nations 17
Chapter 3.0 The International Comparative Study of National Intellectual Capital Reports 19
3.1 Research Methodology 19
3.2 The Evidence of Intellectual Capital Reporting in Developed Countries 20
3.2.1 Intellectual Capital Reporting in Demark 20
3.2.1.1 Lessons from Intellectual Capital Reporting in Demark 22
3.2.2 Intellectual Capital Reporting in Sweden 24
3.2.2.1 Lessons from Intellectual Capital Reporting in Sweden 25
3.2.3 Intellectual Capital Reporting in Finland 26
3.2.3.1 Lessons from Intellectual Capital Reporting in Finland 27
3.2.4 Intellectual Capital Reporting in The Netherlands 28
3.2.4.1 Lessons from Intellectual Capital Reporting in The Netherlands 29
3.3 Summary of Lessons Learned: Reflections and Implications for Developing Countries 30
Chapter 4.0 Country Case Study - Panama 34
4.1 A Background of Panama 34
4.2 Modernization of the Panamanian government 35
4.3 Panama’s General Indicators 37
4.4 Determinants of Intellectual Capital in Panama 39
4.4.1 Human Capital Support Structure 40
4.4.2 Market Capital Support Structure 43
4.4.3 Innovation Capital Support Structure 47
4.4.4 Process Capital Support Structure 50
4.5 Reflections from Current Intellectual Capital in Panama 53
Chapter 5.0 Discussion 55
5.1 The issue of Measuring and Reporting Intellectual Capital 55
5.2 Toward Better Formulation of a National Strategy 56
5.3 Key Issues in Human Capital 57
5.3.1 National Agenda for Human Capital 58
5.4 Key Issues in Market Capital 59
5.4.1 National agenda for Market Capital 60
5.5 Key Issues in Innovation Capital 61
5.5.1 National Agenda for Innovation Capital 62
5.6 Key Issues in Process Capital 63
5.6.1 National Agenda for Process Capital 64
Chapter 6.0 Conclusions and Recommendations 65
6.1 Conclusions 65
6.2 Research Limitation 67
6.3 Future Research Directions 67
6.4 Recommendations 67
References 70
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