In this editorial, I notify to the community the adoption of the Open Journal Systems platform as the publishing environment of Intangible Capital. I also give notice of the new initiatives that the editors of the journal will develop in…

Purpose: This paper empirically investigates the factors that impact voluntary information disclosure level of Turkish manufacturing companies listed in the Istanbul Stock Exchange (ISE). Design/methodology/approach: The methodology of the study is content analysis of annual reports of the corporations listed on…

The current globalization forces to the companies and the current technology allow them to have warehouse and distribution centers, own or subcontracted that can be dispersed geographically. The synchronization of the diverse partners involved in the Supply Chain (SC) requires…

From several sources the advantages of a methodology based on work in groups at university have been pronounced. It is desirable to have a method to assess not only the product but also the group process. Nevertheless, the university professors,…

We show several applications of the cooperative game theory and the Shapley value to business activities. Among them we emphasize on the sharing of costs or profits. In the theoretical part, the axiomatic setting proposed by Shapley is described and…

This paper investigates three dimensions of intellectual capital, i.e. human capital, structural capital and relational capital and their inter-relationships. For that, a model is developed, which evaluates the intellectual capital within organizations located in developing countries areas. It is applied…

The present study analyzes the extent of voluntarily disclosed information about intangible resources, in the annual report of companies from Spain’s capital market, as well as the possibility of there being a correlation between that disclosure and the effective profitability…

Organizational knowledge has always been an important subject, but in the last years this issue has acquired a greater importance, due to factors like the development of information technologies, scientific advances and global competition, among others. Knowledge management goes beyond…

In the last years the meaningful increment and application of knowledge management (KM) in diverse economic, social, cultural, organizational, technological and scientific areas, has given place to the generation of an important amount of models for the application and understanding…

According to the literature pertaining to human resource development (HRD), a supervisor’s role in training programs has two major characteristics: support and communication. The ability of supervisors to play effective roles in training programs may increase employees’ job performance. More…