Proceedings

Table 2. The analyzed elements of intellectual capital
1. Internal capital 2. External capital 3. Human capital
Intellectual property Customers Education
1.1. Patents 2.1. Customers Employees
1.2. Copyrights 2.2. Customer loyalty Work-related knowledge
1.3. Trade-marks 2.3. Business collaboration Work-related competence
Infrastructure assets 2.4. Customer involvement
1.4. Corporate culture 2.5. Attracting new customers
1.5. Management processes Entity reputation
1.6. Information systems Supply and distribution channels
1.7. Networking systems 2.6. Relationships with suppliers
1.8. Research projects 2.7. Relationships with competitors
1.9. Financial Contacts Collaborations
2.8. Business collaboration
2.9. Research collaborations
2.10. Contracts
Agreements
2.11. Franchising agreements
2.12. Licensing agreements
(Source: adapted from Bozzolan et al., 2003)
We can notice the low interest manifested by Romanian entities in reporting
intellectual capital. Scorings obtained by the reports on elements within internal,
external and human capital have been 0,21; 0,38, and 0,27, relatively small scorings,
which signifies that most entities report insignificant information with regards to
intellectual capital, information which are mostly qualitative, non-financial and nonmonetary,
related to the components elements of intellectual capital. The scorings
presented above were calculated using the following formulas:
ScoringIC
ScoringEC
ScoringHC
=
=
=
⎛
m
n
j
∑
i
∑
1
⎜
⎜ = 1
⎜
= 1
⎜
⎝
⎛
~ 389 ~
n
m
n
j
∑
i
∑
2
⎜
⎜ = 1
⎜
= 1
⎜
⎝
⎛
m
n
j
∑
i
∑
3
⎜
⎜ = 1
⎜
= 1
⎜
⎝
ICDj
m 1
m 2
n
n
ECDj
HCDj
m 3
⎞
⎟
⎟
⎟
⎟
⎠
⎞
⎟
⎟
⎟
⎟
⎠
⎞
⎟
⎟
⎟
⎟
⎠
(1)
(2)
(3)