English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113324/144300 (79%)
Visitors : 51119008      Online Users : 842
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 商學院 > 企業管理學系 > 學位論文 >  Item 140.119/59783


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59783


    Title: 從智慧資本觀點探討醫院資源管理： 以某個案醫院為例
    A case study of managing healthcare resources: intellectual capital perspective
    Authors: 劉宇欣
    Liu, Yu Hsin
    Contributors: 彭朱如
    劉宇欣
    Liu, Yu Hsin
    Keywords: 智慧資本管理
    智慧資本導航
    醫療產業
    intellectual capital management
    intellectual capital navigator
    health-care organization
    Date: 2010
    Issue Date: 2013-09-03 14:40:57 (UTC+8)
    Abstract: 近年來，隨著臺灣醫療產業的重要性漸增及其所面臨的種種挑戰，個別醫院面臨的生存壓力漸增，醫院組織的策略議題也漸受重視，過去文獻多著重於營利組織的策略管理探討，醫院組織雖非以營利為目的，卻仍須重視成本控管與績效表現，以提供更優質的醫療服務，其中，提升資源運用與配置效率是相當重要的課題。
    智慧資本導航分析法(ICN)過去多應用於營利企業，本研究目的在於引進ICN分析技術，以量化指標和圖形呈現輔助，分析醫院對於智慧資本資源運用之管理議題。本研究以某個案醫院為例，研究期間歷時10個月，訪談對象為8位來自醫院各部門的高階經營主管，於專業領域的經歷與年資皆相當豐富，各主管針對醫院資源的相對比重及資源間的轉換進行評估，並提出理想狀況的資源轉換關係，作為未來策略發展的參考依據。
    研究結果分別回答三大研究議題，就醫院中各項資源的轉換關係來看，「人力資本」主要貢獻於醫師、醫療人員及聲譽形象，且期望於未來投入更多於組織策略與行銷的能力提升和顧客關係的建立；「組織資本」主要貢獻於行政人員、醫師、醫療人員、資訊管理、創新學習、財務管理和流程管理，以吸引人才、提升人力素質和提升組織管理效率為組織創造價值；「關係資本」主要貢獻於強化組織與外部利害關係人之關係。就各項資源間轉換的對稱性而言，各項資本對「關係資本」的投入普遍大於從「關係資本」所獲得的反饋，代表組織未來可思考提升「關係資本」對其他資本的貢獻。此外，傳統資源對智慧資本的貢獻亦大於從智慧資本所獲得的反饋，部分原因可能來自智慧資本的反饋較難具體衡量，而未來仍應以策略目標作為提升智慧資本運用效率的前提。最後，就個案醫院而言，「人力資本」不僅是最重要的資源，同時也是組織價值創造的來源，其中又以醫師、醫療人員和高階管理為主，代表知識與專業是醫院高績效表現最重要的兩項資源。
    This research aims at adopting the intellectual capital perspective and its analytical approach in the managerial practice of a health-care organization. The concept of intellectual capital has been applied to the practice of for-profit organizations. However, health-care organizations, which were regarded as non-for-profit, have not been paied close attention to their resource management. Based on intellectual capital perspective, this research introduces Intellectual Capital Navigator (ICN) approach to evaluate the efficiency of using resources.. This research is conducted by an in-depth study on a hospital, demonstrating the importance of needed resources and analyzing the resource transformation among human capital, organizational capital, relational capital, physical capital and monetary capital. The conclusion of this research found that human capital contributed more to itself and organizational capital. Moreover, it is expected to contribute more to relational capital in the future. When it comes to the symmetry of transformations, ICN analysis shows that each capital contributed to relational capital more than getting from it, and that traditional capital contributed to intellectual capital more than getting from them. This study also found that human capital is the most important value source in the hospital. Therefore, the hospital should pay more managerial attention to the balance and asymmetric transformation among resources to enhance the effectiveness and efficieny of its resource management. The adoption of ICN analytical approach into health-care organization extends the application of intellectual capital management.
    Reference: 一、中文文獻
    1. 施郁榛、彭朱如，2010，以智慧資本導航工具探討社福機構之婦女服務方案資源管理，組織與管理(出版中)。
    2. 黃雅琳、孫智麗，2005，台灣醫療產業結構與發展趨勢，台灣經濟研究月刊， 28 (2)。
    3. 張元杰、張火燦、紀慧如、邱文宏、鄭翔壬，2010,公司特性與智慧資本揭露：以台灣興櫃企業為例，組織與管理，3(1)，91-143。
    二、英文文獻
    1. Agor, W.H. (1997). The measurement, use, and development of intellectual capital to increase public sector productivity. Public Personnel Management, 26(2), 175 – 186.
    2. AICPA (1970) Business Combinations, American Principles Board (APB) No. 16, American Institute of Certified Public Accountants – AICPA, Trenton, NJ.
    3. Amit, R. & Schoemaker, P. (1993). Strategic assets and organizational rent. Strategic Management Journal, 14(1), 33 – 46.
    4. Anand, V., Glick. W.H., & Manz, C.C. (2002). Thriving on the knowledge of outsiders: tapping organizational social capital. Academy of Management Executive, 16(1), 87 – 101.
    5. Anderson, R. & Mclean, R. (2000). Total value creation, CR-ROM available from CICA (Canidian Institute of Chartered accountants).
    6. Andreou, A.N., Green, A., & Stankosky, M. (2007). A framework of intangible valuation areas and antecedents. Journal of Intellectual Capital, 8(1), 52-75.
    7. Andriessen, D. & Tiessen, R. (2000). Weightless Weight – Find your real value in a future of intangible assets. Person Education, London.
    8. Andriessen, D. (2004). Intellectual capital valuation and measurement: Classifying the state-of –the-art. Journal of Intellectual Capital, 5(2), 230 – 242.
    9. ASB (2004a). Accounting for Subsidiary Undertakings. Finance Reporting Standard (FRS) No.2, Accounting Standard Board – ASB, London.
    10. ASB (2004b). Godwill and Intangible Assets, Finance Reporting Standard (FRS) No.10, Accounting Standard Board – ASB, London, Revised, October.
    11. Ashton, R.H. (2005). Intellectual capital and value creation: A review. Journal of Accounting Literature, 24, 53 – 134.
    12. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99 – 120.
    13. Biedermann, H., Graggober, M., & Hall, K. (2002). Wissensibilanz 2001 des Instituts fϋr Wirtschafts – und Betriebswissenschaften der Montanuniversität Leoben. (Intellectual Capital Statement 2001 of the Institute for Economics and Management of the University Leoben). Retrieved June 20, 2003 from http://www.unileoben.ac.at
    14. Black, J.A. & Boal, K.B. (1994). Strategic resources: Traits, configurations and paths to sustainable competitive advantage. Strategic Management Journal, 15(special issue), 131 – 148.
    15. Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36 (2), 63- 76.
    16. Bontis, N., Dragonetti, N.C., Jacobsen, K., & Roos, G. (1999). The knowledge toolbox: a review of the tools available to measure and to manage intangible resources. European Management Journal, 17(4), 391-402.
    17. Boudreau, J.W. & Ramstad, P.M. (1997). Measuring intellectual capital: learning from financial history. Human Resource Management, 36(3), 343-356.
    18. Bradburn, A. & Cloakes, E. (2004). Intangible assets and social, intellectual and culture capital: orgins, functions and value. In 5th European Conference on Organizational Knowledge, Learning and Capability, 1 – 20.
    19. Brazier, D.K. (2005). Influence of contextual factors on health-care leadership. Leadership & Organization Development Journal, 26(2), 128 – 140.
    20. Brooking, A. (1996). Intellectual Capital, International Thomosom Business Press, Boston, MA.
    21. Brooking, A. (1997). Intellectual Capital: Core Asset for the Third Millennium Enterprise, Thomson Business Press, London.
    22. Brown, J. & Duguid, P. (1998). Organizing knowledge. California Management Review, 40(3), 90 – 111.
    23. Bukh, P.N., Chemnitz, M.L., & Thisgaard, L. (2003). Defining a research agenda regarding intangibles. Paper prepared for the European Research Agenda on Intangibles(E*Know-Net), 1 – 19.
    24. Bukh, P.N., Larsen, H.T., & Mouritsen, J. (2001). Constructing intellectual capital statements. Scandinavian Journal of Management, 17(1), 87- 108.
    25. Campisi, D. & Costa, R. (2008). A DEA-based method to enhance intellectual capital management. Knowledgw and Process Management, 15(3), 170 – 183.
    26. Carmeli, A. & Tishler, A. (2004). The relationships between intangible organizational elements and organizational performance. Strategic Management Journal, 25(13), 1257 – 1278.
    27. Chamberlin, E. (1933). The theory of Monopolistic Competition, Harvard University Press, Cambridge, MA.
    28. Choong, K.K. (2008). Intellectual Capital: definitions, categorization and reporting models. Journal of Intellectual Capital, 9(4), 609-638.
    29. Cinca, C.S., Molinero, C.M., & Queiroz, A.B. (2003). The measurement of intangible assets in public sector using scaling techniques. Journal of Intellectual Capital, 4(2), 249 – 275.
    30. Collis, D. & Montgomery, C. (1995). Competing on resource: strategy in the 1990s. Harvard Business Review, 73(July-August), 118 – 128.
    31. Core, J.E., Guay, W.R., & Buskirk, A.V. (2001). Market Valuations in the New Economy: An Investigation of What has Changed. Working Paper, University of Pennsylvania, September.
    32. Cubbin, J. (1988). Is it better to be a weak firm in a strong industry or a strong firm in weak industry? No.49, Center for Business Strategy, London Business School, London.
    33. Daum, J.H. (2002). Intangible Assets and Value Creation, Wiley, Chichester.
    34. Davenport, T.H. & Prusak, L. (1997). Working Knowledge: How Organization Manage What They Know. Harvard Business School Press, Boston, MA.
    35. Day, G. (1994). The capabilities of market-driven organizationa. Journal of Marketing, 58, 37 – 52.
    36. Diefenbach, T. (2006). Intangible resources: a categorical system of knowledge and other intangible assets. Journal of Intellectual Capital, 7(3), 406 - 420.
    37. Ding, Y. & Li, G. (2010). Study on Management of Intellectual Capital. International Journal of Business and Management, 5(2), 213-216.
    38. Edvinsson, L. (1997). Developing intellectual capital at Skandia. Long Range Planning, 30(3), 320 – 331.
    39. Edvinsson, L. & Sullivan, P. (1996). Developing a model for managing intellectual capital. European Management Journal, 14(4), 356 - 364.
    40. Edvinsson, L. & Malone, M.S. (1997), Intellectual Capital: Realizing your Company’s True Value by Finding its Hidden Brainpower, Harper Business, New York, NY.
    41. Eichhorn, S. (1974). Interdisziplinäre Zusammenarbeit aus organisatorischer Sicht (Interdisciplinary co-operation from an organizational perspective). Krankenhausumschau, 6, 483 – 502.
    42. Evans, P. & Wurster, T. (1997). Strategy and the new economics of information. Harvard Business Review, 75(5), 71 – 82.
    43. Evans, P. & Wurster, T. (2000). Blown to Bits: How the New Economics of Information Transforms Strategy, Harvard Business School Press, Boston, MA.
    44. FASB NN (2001). Getting a grip on intangible assets – what they are, why they matter, and who should be managing them in your organization. Harvard Management Update, 6(2), 6 – 8.
    45. Fernstrӧm, L., Pike, S., & Roos, G. (2005). Den Verdiskapende Organisasjonen: Intellektuell Kapital i Praksis, Fagborforlaget (forthcoming).
    46. Fitz-Enz, J. (1994). How to measure human resource management. McGraw-Hill.
    47. Garcia – Meca, E. (2006). Bridging the gap between disclosure and use of intellectual capital information. Journal of Intellectual Capital, 6(3), 427 – 440.
    48. Garcia-Meca, E. & Martinez, I. (2007). The use of intellectual capital information in investment decisions: An empirical study using analyst reports. The International Journal of Accounting, 42, 57 – 81.
    49. Grant, R. (1991). The resource-based theory of competitive advantage: implications for strategy formulation. California Management Review, 33(3), 114 – 135.
    50. Grant, R.M. (1997). The knowledge – based view of the firm: implication for management practice. Long Range Planning, 30(3), 450 – 454.
    51. Grojer, J.E. (2001). Intangibles and accounting classifications: in search of a classfification strategy. Accounting, Organization and Society, 26(7/8), 695 – 713.
    52. Gu, F. & Lev, B. (2001). Intangible assets – measurement, drivers, usefulness. Working paper, Boston University and New York University, New York, NY.
    53. Guthrie, J. & Petty, R. (2000). Intellectual capital: Australian annual reporting evidence. Journal of Intellectual Capital, 1(3), 241- 251.
    54. Guthrie, J. & Petty, R., & Yongvanich, K. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282 – 293.
    55. Guo, R., Lev, B., & Zhou, N. (2004). Competitive costs of disclosure by biotech IPOs. Journal of Accounting Research, 42(2), 319 – 355.
    56. Habersam, M. & Piper, M. (2003). Exploring intellectual capital in hospitals: Two qualitative case studies in Italy and Austria. European Accounting Review, 12(4), 753 – 779.
    57. Hall, R. (1992). The strategic analysis of intangible resources. Strategic Management Journal, 13(2), 135 – 144.
    58. Hansen, G. & Wernerfelt, B. (1989). Determinants of firm performance: the relative importance of economic and organisatonal factors. Strategic Management Journal, 10(5), 399 – 411.
    59. Hewitt, G. (1997). Corporate strategy and humanresources: new mind sets for new games. Tomorrow’s HR Management: 48 Thought Leaders Call for Change, John Wiley & Sons, New York, NY, 39 – 47.
    60. Hoskisson, R.E., Hitt, M.A., Wan,W.P., & Yiu, D. (1999). Theory and research in strategic management: Swings of a pendulum. Journal of Management, 25(3), 417 – 456.
    61. IASB (2004a), Business Combinations, International Accounting Standard (IAS) No.22, International Accounting Standard Board – IASB, London.
    62. Itami, H. (1991), Mobilizing Invisible Assets, Harvard University Press, Cambridge, MA.
    63. Jacobson, R. (1988). The persistence of abnormal returns. Strategic Management Journal, 9(5), 41- 58.
    64. Johansson, J., Olsen, B., & Olaisen, J. (2005). Intellectual capital as a holistic management philosophy: A theoretical perspective. International Journal of Information Management, 25, 151 – 171.
    65. Johansson, U. (1997). A model illustration and implications. Journal of Human Resource, costing and accounting, 2(1).
    66. Johansson, U., Martensson, M., & Skoong, M. (2001). Measuring to understand intangible performance drivers. The European Accounting Review, 10(3), 407 – 437.
    67. Kang, Y.J., Kim, S.E., & Chang, G.W. (2008). The impact of Knowledge sharing on work performance: An empirical analysis of the public employees’ perceptions in South Korea. International Journal of Public Administration, 31(14), 1548 – 1568.
    68. Kaufmann, L. & Schneider, Y. (2004). Intangibles: a synthesis of current research. Journal of Intellectual Capital, 5(3), 366 – 388.
    69. Kavida, V. & Sivakoumar, N. (2010). The Relevance of Intellectual Capital in the Indian Information Technology Industry. The IUP Journal of Knowledge Management, 8(4), 25-38 .
    70. Kavida, V. & Sivakoumar, N. (2009). Intellectual Capital: A strategic Management Perspective. The IUP Journal of Knowledge Management, 7(5 & 6), 57-69.
    71. Knight, D.J. (1999). Performance measures for increasing intellectual capital. Strategy & Leadership Journal, 27(2), 22 - 27.
    72. Kogut, B. & Zander, U. (1992). Knowledge of the firm, combinative capabilities, and the replication of technology. Organization Science, 3(3), 383 – 397.
    73. Kriegel, J. (2005). Finance management in the hospital – Clinical additional costs for research and teaching. Wiesbaden, Germany, Deutscher Universitätsverlag.
    74. Lettieri, E., Borga, F., & Savoldelli, A. (2004). Knowledge Management in non-profit Organizations. Journal of Knowledge Management, 8(6), 16 – 30.
    75. Lev, B. (2001). Intangibles: Management, Measurement and Reporting, Brookings Institution, Washington, DC.
    76. Litschka, M., Markom, A., & Schunder, S. (2006). Measuring and analyzing intellectual assets: An integrative approach. Journal of Intellectual Capital, 7(2), 160 – 173.
    77. Luthy, D.H. (1998). Intellectual Capital and Its Measurement. Proceedings of the Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Japan, available at www.bus.osaka-cu.ac.jp/apira98/archives/ htmls/25.htm
    78. MacDougall, S.L. & Hurst, D. (2005). Identifying tangible costs, benefits and risks of an investment in intellectual Capital – contracting contingent knowledge workers. Journal of Intellectual Capital, 6(1), 53 – 71.
    79. Maines, L.A., Bartov, E., Fairfield, P., & Hirst, D. (2003). Inplications of accounting research for the FASB’s initiatives on disclosure. Accounting Horizons, 17(2), 175 – 185.
    80. Marr, B. & Adams, C. (2004). The balanced scorecard and intangible assets: similar ideas, unaligned concepts. Measuring Business Excellence, 8(2), 18 – 27.
    81. Marr, B. & Guimon, J. (2003). Measuring and reporing intellectual capital. Retrieved July 15, 2007 from http://www.som.cranfield.ac.uk/som/ research/centres/cbp/downloads/Measuring%20and%20Reporting%20Intellectual%20Capital.pdf
    82. Marr, B., Gray, D., & Neely, A. (2003). Why do firms measure their intellectual capital? Journal of Intellectual Capital, 4(4), 441 – 464.
    83. Marr, B., Schiuma, G., & Neely, A. (2004). The dynamics of value creation: Mapping our intellectual performance drivers. Journal of Intellectual Capital, 5(2), 312 – 325.
    84. Martin, J. & Petty, J. (2000). Value Based Management: The Corporate Response to the Shareholder Revolution, Harvard Business School Press, MA.
    85. Mayo, A. (2000). The role of employee development in the growth of intellectual capital. Personnel Review, 29(4), 521 – 533.
    86. Mentges, G. (2006). From coincidence towards an organized patient path. The Future of the Hospital – Surviving through innovation, 100 – 124. Berline, ABW Wissenschaftsverlag.
    87. Moon, Y.J. & Kym, H.G. (2006). A model for the value of intellectual capital. Canadian Journal of Administrative Sciences, 23(3), 253 – 270.
    88. Morgan, B. (1998). Strategy and Enterprise Value in the Relationship Economy, Van Nostrand Reinhold, New York, NY.
    89. M’ Pherson, P.K. & Pike, S. (2001). Accounting empirical measurement and intellectual capital. Journal of Intellectual Capital, 2(3), 246 – 260.
    90. Mouritsen, J., Larsen, H.T., & Bukh, P.N.D. (2001). Intellectual capital and the ‘ capable firm’: narrating, visualizing and numbering for managing knowledge. Accounting, Organization and Society, 26(6/7), 735 – 762.
    91. Mouritsen, J., Bukh, P.N., & Marr, B. (2004). Reporting on intellectual capital: why, what and how? Measuring Business Excellence, 8(1), 46 – 54.
    92. Mouritsen, J., Bukh, P.N., Larsen, H.T., & Johansen, M.R. (2002). Developing and managing knowledge through intellectual capital statements. Journal of Intellectual Capital, 3(1), 10 – 29.
    93. Nahapiet, J. & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. Academy of Management Review, 23(2), 242 – 266.
    94. Noseworthy, T. (2002). Defining the challenges. In Queen’s Center for Knowledge-Based Enterprises in association with Queen’s Center Faculty of Health Sciences. Kingston, Canada, Knowledge Roundtable.
    95. Ordoñez de Pablos, P. (2002). Evidence of intellectual capital measurement from Asia, Europe and Middle East. Journal f Intellectual Capital, 3(3), 287 – 302.
    96. Pablos, P.O.D. (2003). Knowledge management projects: state of the art in the Spanish manufacturing industry International. Journal of Manufacturing Technology and Management, 14(4), 297 – 310.
    97. Pan, F.C. & Chen, C.S. (2004). Enhancing competitive advantage of hospital through linguistics evaluation on consumer perceived value. The Journal of American Academy of Business, 5(1&2), 481 – 485.
    98. Peng, T.A., Pike, S., & Roos, G. (2007). Intellectual capital and performance indicators: Taiwanese healthcare sector. Journal of Intellectual Capital, 8(3), 538 – 556.
    99. Penrose, E. (1959). The Theory of Growth of the Firm, Blackwell, Oxford.
    100. Petty, R. & Guthrie, J. (2000). Intellectual capital literature review – measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155 – 176.
    101. Pike, S. & Roos, G. (2004). Mathematica and Modern Business Management. Journal of Intellectual Capital, 5(2), 243 – 256.
    102. Pike, S. & Roos, G., & Marr, B. (2005). Strategic management of intangible assets and value drivers in R&D organizations. R&D Management, 35(2), 111 – 124.
    103. Pike, S., Rylander, A., & Roos, G. (2003). Intellectual capital management and disclosure. In Bontis, N. and Choo, C.W. (Eds). The Strategic Management of Intellectual Capital and Organizational Knowledge: A Selection of Readings, Oxford University Press, Oxford.
    104. Porter, M. (1996). What is strategy? Harvard Business Review, 74(6), 61- 78.
    105. Public, A. (2000). An accounting tool for IC management. Available online: http://www.measuring-ip.at/Papers/ham99txt.htm
    106. Quinn, J. (1992). Intelligent Enterprise: A Knowledge and Service Based Paradigm for Industry, The Free Press, New York, NY.
    107. Quinn, J., Anderson, P., & Finkelstein, S. (1996). Leverage intellect. Academy of Management Excutive, 10(3), 7 – 27.
    108. Rastogi, P.N. (2003). The nature and role of IC – rethinking the process of value creation and sustained enterprise growth. Journal of Intellectual Capital, 4(2), 227 – 248.
    109. Robinson, J. (1993). The Economics of Imperfect Competition, Macmillan, London.
    110. Roos, G., Pike, S., & Fernstrӧm, L. (2005). Intellectual Capital Management Approach in ICS Ltd. Journal of Intellectual Capital, 6(4), 489-509.
    111. Roos, G., Pike, S., & Fernstrӧm, L. (2005). Managing Intellectual Capital in Practice, Elsevier, Oxford.
    112. Roos, G. & Roos, J. (1997). Measuring your company’s intellectual performance, Long Range Planning, 30(3), 413 – 426.
    113. Ruta, C.D. (2009). HR portal alignment for the creation and development of intellectual capital. International Journal of Human Resource Management, 20(3), 562 – 577.
    114. Rylander, A., Jacobson, K., & Roos, G. (2000). Towards improved information disclosure on intellectual capital. International Journal of Technology and Management, 20, 715 – 741.
    115. Schrand, C. & Verrecchia, R.E. (2004). Disclosure choice and cost of capital: Evidence from underpricing in initial public offerings. The Warton School, University of Pennsylvania, Philadelphia.
    116. Schumpeter, J. (1934). The Theory of Economic Development, 1912, Harvard University Press, Cabridge, MA, trans Redvers Opie (first published 1912).
    117. Sharabati, A.A., Jawad, S.N., & Bontis, N. (2010). Intellectual capital and business performance in pharmaceutical sector of Jordan, Management Decision, 48(1), 105 – 131.
    118. Smith, G.V. (1994). The New Role of Intellectual Property in Commercial Transactions, Wiley, New York, NY.
    119. Smith, M. & Hansen, F. (2002). Managing Intellectual Property: a strategic point of view. Journal of Intellectual Capital, 3(4), 366-374.
    120. Stalk, G., Evans, P., & Shulman, L. (1992). Competing on capabilities: the new rules of corporate strategy. Harvard Business Review, 70(2), 57 – 69.
    121. Stewart, G. (1991). The Quest for Value, HarperBusiness, New York, NY.
    122. Sewart, T. (1999). Intellectual Capital. Doubleday, New York, NY.
    123. Stewart, T.A. (1997). Intellectual Capital – The New Wealth of Organizations, Doubledy, New York.
    124. Stewart, T.A. (1997). Intellectual Capital – The New Wealth of Organizations, Nicolas Brealey Publishing, London.
    125. Stoi, R. (2003). Controlling von Intangibles: Identifikation und Steuerung der immateriellen Werttreiber. Controlling, 3/4, 175 – 183.
    126. Subramaniam, M. & Youndt, M.A. (2005). The influence of the intellectual capital on the types of innovative capabilities, Academy of Management Journal, 48(3), 450 – 463.
    127. Sullivan, P.H. (1998). Profiting from Intellectual Capital, Extracting Value fron Innovation, John Wiley, New York, NY.
    128. Sullivan, P.H. (2000). Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value, John Wiley, New York, NY.
    129. Sveiby, K.E. (1997). The New Organizational Wealth: Managing and Measuring Knowledge-based Assets, Barrett-Kohler, San Francisco, CA.
    130. Sveiby, K.E. (1995). Market Value of Intangible Assets. May, available at http://www.sveiby.com/TheLibrary/IntangibleAssets/tabid/81/Default.aspx
    131. Sveiby, K.E. (2004). Methods for measuring intangible assets. Available at: www.sveiby.com/articles/IntangibleMethods.htm
    132. Tanner, S.J. (2006). Sources of organizational advantage – The intangibles that count. In Conference Proceedings Performance Management Association, 745 – 752. Granfield University, UK.
    133. Van Beveren, J. (2003). Does health care for knowledge management? Journal of Knowledge Management, 7(1), 90 – 95.
    134. Van der Meer-Kooistra, J. & Zijlstra, S.M. (2001). Reporting in intellectual capital. Accounting, Auditing & Accountability Journal, 14(4), 456 – 476.
    135. Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5, 171 – 180.
    136. Williams, M. (2001). Is a Company’s Intellectual Capital Performance and Intellectual Capital Disclosure Practices Related? Evidence from Publicly Listed Companies from the FTSE 100”, Working Paper, Presented at the McMaster Intellectual Capital Conference, January, Toronto, Canada.
    137. Wood, J. (2003). Australia: an under performing knowledge nation? Journal of Intellectual Capital, 4(2), 144 – 164.
    138. Yavas, U. & Romanova, N. (2005). Assessing performance of multi-hospital organizations: A measurement approach. International Journal of Health Care Quality Assurance, 18(3), 193 – 203.
    139. Zhou, A.Z. & Fink, D. (2003). The intellectual capital web – A systematic linking of intellectual capital and knowledge management. Journal of Intellectual Capital, 4(1), 34 – 48.
    140. Zigan, K., Macfarlane, F., & Desombre, T. (2009). The Identification of Important Intangible Resources in Hospitals. Intl Journal of Public Administration, 32: 1162-1181.
    Description: 碩士
    國立政治大學
    企業管理研究所
    98355029
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098355029
    Data Type: thesis
    Appears in Collections:[企業管理學系] 學位論文

    Files in This Item:

    File SizeFormat
    502901.pdf2120KbAdobe PDF2736View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback