{"id":"https://openalex.org/W2596952089","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-49","title":"Integrated Report as a Tool to Provide Information About the Intellectual Capital","display_name":"Integrated Report as a Tool to Provide Information About the Intellectual Capital","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2596952089","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-49","mag":"2596952089"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2016.2.80/2-49","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-49","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.2.80/2-49","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9829.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9829.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037336259","display_name":"Karolina Kwieci\u0144ska","orcid":"https://orcid.org/0000-0001-8949-5481","observed_orcids":["https://orcid.org/0000-0001-8949-5481"]},"institutions":[{"id":"https://openalex.org/I12379730","display_name":"Pozna\u0144 University of Economics and Business","ror":"https://ror.org/0532c1x92","country_code":"PL","type":"education","lineage":["https://openalex.org/I12379730"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Karolina Kwieci\u0144ska","raw_affiliation_strings":["Katedra Rachunkowo\u015bci ,","Uniwersytet Ekonomiczny w Poznaniu , Wydzia\u0142 Zarz\u0105dzania ,","Uniwersytet Ekonomiczny w Poznaniu, Wydzia\u0142 Zarz\u0105dzania, Katedra Rachunkowo\u015bci,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Katedra Rachunkowo\u015bci ,","institution_ids":[]},{"raw_affiliation_string":"Uniwersytet Ekonomiczny w Poznaniu , Wydzia\u0142 Zarz\u0105dzania ,","institution_ids":["https://openalex.org/I12379730"]},{"raw_affiliation_string":"Uniwersytet Ekonomiczny w Poznaniu, Wydzia\u0142 Zarz\u0105dzania, Katedra Rachunkowo\u015bci,","institution_ids":["https://openalex.org/I12379730"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5037336259"],"corresponding_institution_ids":["https://openalex.org/I12379730"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.34166174,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"80","issue":null,"first_page":"465","last_page":"471"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9794999957084656,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9794999957084656,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.012299999594688416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.005900000222027302,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9070000052452087},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.9890000224113464},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.42500001192092896},{"id":"https://openalex.org/keywords/reporting-guidelines","display_name":"reporting guidelines","score":0.4480000138282776},{"id":"https://openalex.org/keywords/value-creation","display_name":"value creation","score":0.765999972820282}],"concepts":[{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.53568434715271},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3947843611240387},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.3445657789707184}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2016.2.80/2-49","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-49","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.2.80/2-49","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9829.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2016.2.80/2-49","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-49","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.2.80/2-49","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9829.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2596952089.pdf","grobid_xml":"https://content.openalex.org/works/W2596952089.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W1195667892","https://openalex.org/W2892333453"],"related_works":["https://openalex.org/W2789506792","https://openalex.org/W7063173746","https://openalex.org/W6910893500","https://openalex.org/W3181427767","https://openalex.org/W350518985","https://openalex.org/W2913693575","https://openalex.org/W4380997581","https://openalex.org/W2918236706","https://openalex.org/W1464589733","https://openalex.org/W2944754221"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,16,27,78],"celem":[2],"artyku\u0142u":[3],"jest":[4,32],"przedstawienie":[5],"zintegrowanego":[6],"raportu":[7],"jako":[8],"narz\u0119dzia":[9],"informowania":[10],"o":[11,46,87],"kapitale":[12,47,88],"intelektualnym.":[13,89],"Metodologia":[14],"badania":[15],"w":[17,81],"opracowaniu":[18],"wykorzystano":[19],"metod\u0119":[20,24],"analizy":[21],"literatury":[22],"oraz":[23],"dedukcji.":[25],"Wynik":[26],"pomimo":[28],"i\u017c":[29],"kapita\u0142":[30],"intelektualny":[31],"jednym":[33],"z":[34],"najwa\u017cniejszych":[35],"czynnik\u00f3w":[36],"kreuj\u0105cych":[37],"warto\u015b\u0107":[38],"przedsi\u0119biorstwa,":[39],"nadal":[40],"nie":[41],"opracowano":[42],"sposobu":[43],"ujawniania":[44,85],"informacji":[45,86],"intelektualnym":[48],"zapewniaj\u0105cego":[49],"wiarygodno\u015b\u0107":[50],"i":[51],"por\u00f3wnywalno\u015b\u0107":[52],"ujawnianych":[53],"informacji.":[54],"Nale\u017cy":[55],"jednak":[56],"zwr\u00f3ci\u0107":[57],"uwag\u0119,":[58],"\u017ce":[59],"zintegrowany":[60],"raport":[61],"po":[62],"udoskonaleniu":[63],"Wytycznych":[64],"b\u0119d\u0105cych":[65],"podstaw\u0105":[66],"jego":[67],"sporz\u0105dzania":[68],"ma":[69],"szans\u0119":[70],"sta\u0107":[71],"si\u0119":[72],"satysfakcjonuj\u0105cym":[73],"rozwi\u0105zaniem":[74],"tego":[75],"problemu.":[76],"Oryginalno\u015b\u0107/Warto\u015b\u0107":[77],"ocena":[79],"proponowanych":[80],"literaturze":[82],"przedmiotu":[83],"sposob\u00f3w":[84]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2017-03-23T00:00:00"}
