{"id":"https://openalex.org/W2792267698","doi":"https://doi.org/10.18276/frfu.2016.4.82/2-32","title":"Non-material Resources and Intellectual Capital as Elements of Enterprise\u2019s Value","display_name":"Non-material Resources and Intellectual Capital as Elements of Enterprise\u2019s Value","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2792267698","doi":"https://doi.org/10.18276/frfu.2016.4.82/2-32","mag":"2792267698"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2016.4.82/2-32","doi":"https://doi.org/10.18276/frfu.2016.4.82/2-32","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.4.82/2-32","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/11713.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","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.usz.edu.pl/frfu/file/article/view/11713.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042331734","display_name":"Barbara Czerniachowicz","orcid":"https://orcid.org/0000-0003-3068-6085","observed_orcids":["https://orcid.org/0000-0003-3068-6085"]},"institutions":[{"id":"https://openalex.org/I104588304","display_name":"University of Szczecin","ror":"https://ror.org/05vmz5070","country_code":"PL","type":"education","lineage":["https://openalex.org/I104588304"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Barbara Czerniachowicz","raw_affiliation_strings":["Uniwersytet Szczeci\u0144ski , Wydzia\u0142 Nauk","Barbara Czerniachowicz, Uniwersytet Szczeci\u0144ski, Wydzia\u0142 Nauk Ekonomicznych i Zarz\u0105dzania,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Uniwersytet Szczeci\u0144ski , Wydzia\u0142 Nauk","institution_ids":["https://openalex.org/I104588304"]},{"raw_affiliation_string":"Barbara Czerniachowicz, Uniwersytet Szczeci\u0144ski, Wydzia\u0142 Nauk Ekonomicznych i Zarz\u0105dzania,","institution_ids":["https://openalex.org/I104588304"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5042331734"],"corresponding_institution_ids":["https://openalex.org/I104588304"],"apc_list":null,"apc_paid":null,"fwci":0.6376,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.81371793,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"82","issue":null,"first_page":"373","last_page":"382"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":1.0,"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":1.0,"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":0.0,"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/T10003","display_name":"Innovation and Knowledge Management","score":0.0,"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/intangible-assets","display_name":"intangible assets","score":0.777999997138977},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.9990000128746033},{"id":"https://openalex.org/keywords/enterprise-value","display_name":"enterprise value","score":0.8740000128746033},{"id":"https://openalex.org/keywords/knowledge-economy","display_name":"knowledge economy","score":0.8669999837875366},{"id":"https://openalex.org/keywords/value-creation","display_name":"value creation","score":0.4740000069141388},{"id":"https://openalex.org/keywords/human-capital","display_name":"human capital","score":0.6610000133514404},{"id":"https://openalex.org/keywords/structural-capital","display_name":"structural capital","score":0.6779999732971191},{"id":"https://openalex.org/keywords/intellectual-capital-measurement","display_name":"intellectual capital measurement","score":0.7689999938011169},{"id":"https://openalex.org/keywords/competitive-advantage","display_name":"competitive advantage","score":0.8180000185966492}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.47995641827583313},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.45461922883987427},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.3927755355834961},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3293658494949341},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.3231337070465088},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3008831739425659},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2254955768585205},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.06053835153579712}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2016.4.82/2-32","doi":"https://doi.org/10.18276/frfu.2016.4.82/2-32","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.4.82/2-32","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/11713.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.2016.4.82/2-32","doi":"https://doi.org/10.18276/frfu.2016.4.82/2-32","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.4.82/2-32","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/11713.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":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2792267698.pdf","grobid_xml":"https://content.openalex.org/works/W2792267698.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W1517714994","https://openalex.org/W1538173314","https://openalex.org/W1556867621","https://openalex.org/W2039025582","https://openalex.org/W4232182780"],"related_works":["https://openalex.org/W3100161335","https://openalex.org/W3083910089","https://openalex.org/W7066616997","https://openalex.org/W3094216864","https://openalex.org/W2011213816","https://openalex.org/W4402201063","https://openalex.org/W7038506622","https://openalex.org/W174385799","https://openalex.org/W6982872053","https://openalex.org/W7015998441"],"abstract_inverted_index":{"Gospodarka":[0],"oparta":[1],"na":[2,51,90],"wiedzy":[3],"powoduje,":[4],"\u017ce":[5],"przedsi\u0119biorstwa":[6,135],"zaczynaj\u0105":[7],"postrzega\u0107":[8],"zasoby":[9,16,137],"niematerialne":[10],"oraz":[11,30,85],"kapita\u0142":[12],"intelektualny":[13],"jako":[14,60],"strategiczne":[15],"pozwalaj\u0105ce":[17],"uzyska\u0107":[18],"przewag\u0119":[19],"konkurencyjn\u0105":[20],"w":[21,26,33,43,69,121],"otoczeniu.":[22],"Niestety":[23],"istnieje":[24],"trudno\u015b\u0107":[25],"mierzeniu":[27],"kapita\u0142u":[28,56,79,114],"intelektualnego":[29,57,115],"prezentowaniu":[31],"go":[32],"zasobach":[34],"ksi\u0119gowych,":[35],"tak":[36],"aby":[37,76],"wskaza\u0107":[38],"jego":[39,118],"znaczenie":[40],"i":[41,53,96,116],"rol\u0119":[42],"kszta\u0142towaniu":[44,122],"warto\u015bci":[45,72,103,123,134],"przedsi\u0119biorstwa.":[46,124],"Ponoszone":[47],"przez":[48],"organizacje":[49],"nak\u0142ady":[50],"kreowanie":[52],"budowanie":[54],"element\u00f3w":[55],"mo\u017cna":[58],"traktowa\u0107":[59],"d\u0142ugoterminow\u0105":[61],"inwestycj\u0119,":[62],"bowiem":[63],"przynosi":[64],"ona":[65],"wymierne":[66],"korzy\u015bci,":[67],"g\u0142\u00f3wnie":[68],"czasie":[70],"tworzenia":[71],"przedsi\u0119biorstw.":[73],"Wa\u017cne":[74],"jest":[75,108],"by\u0142o":[77],"sprz\u0119\u017cenie":[78],"ludzkiego":[80],"z":[81,101],"kapita\u0142em":[82],"strukturalnym":[83],"wewn\u0119trznym":[84],"zewn\u0119trznym,":[86],"gdy\u017c":[87],"pozwoli":[88],"to":[89],"ca\u0142o\u015bciowe":[91],"wykorzystanie":[92],"potencja\u0142u":[93],"podmiotu":[94],"gospodarczego":[95],"osi\u0105gni\u0119cie":[97],"cel\u00f3w":[98],"strategicznych":[99],"zwi\u0105zanych":[100],"budowaniem":[102],"jednostki":[104],"organizacyjnej.":[105],"Celem":[106],"artyku\u0142u":[107],"prezentacja":[109],"istoty":[110],"zasob\u00f3w":[111],"niematerialnych,":[112],"koncepcji":[113],"roli":[117],"cz\u0119\u015bci":[119],"sk\u0142adowych":[120],"W":[125],"opracowaniu":[126],"starano":[127],"si\u0119":[128],"przedstawi\u0107":[129],"za\u0142o\u017cenia":[130],"konstrukcji":[131],"przyk\u0142adowych":[132],"modeli":[133],"uwzgl\u0119dniaj\u0105cych":[136],"niematerialne.":[138]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-03-29T00:00:00"}