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The purpose of this paper has been to investigate the relationship between intellectual capital (IC) and financial performance, based on two constructs, human capital (HC) and relational capital (RC), measured in financial terms. The methodology was applied to a sample of Universities of Chile. This was done at public and private universities during the 2014-2018 periods. In this investigation, we used descriptive statistics, level of correlation, and panel data analysis to demonstrate the existence of a positive relationship between each component of IC and the performance of universities, measured in terms of financial performance. The panel results confirm the hypothesis that HC and RC positively impact the university financial performance (return on equity, ROE, and return on assets, ROA). The article contributes to improving the conceptualization of Intellectual Capital and its relationship with the financial performance of Universities. [ABSTRACT FROM AUTHOR]

This paper describes the value that a company has in relation to its intangible assets through the diagnosis of its intellectual capital. In fact, it aims at assessing the existing intellectual capital of a Mexican textile manufacturing company by the identification of knowledge, capacities, experiences, and staff skills. For this, it was necessary to identify each element involved in its intellectual capital --human, organizational, and relational-- with the purpose of approaching existing strengths and weaknesses. The methodology used was basically descriptive, aiming at describing the relevant components of intellectual capital. Consequently, data and statistics about company staff were collected --57 employees--, based on questionnaires and polls and the outcomes were ranged in a scale from 1 to 5, being 5 the highest rate for each intellectual capital dimension. The results were as follows: 4.27 for relational capital; 3,80 for organizational capital, and 3,69 for human capital. Based on this, different growing company opportunity areas were identified, reaching the stated organizational goals. [ABSTRACT FROM AUTHOR]

The aim of this study has been to measure the variables of Intellectual Capital at Universidad de Atacama, with a prospective look for the next ten years. To do this, we have used the Delphi methodology. This technique has been supplemented with a mathematical tool called Qualitative Profiling Approach, based on a series of predetermined variables. This work describes the concept of Intellectual Capital divided into three variables, namely: Human Capital, Structural Capital and Relational Capital, since this classification supports firstly elements like the value of knowledge created by the people, secondly knowledge that has been expressed explicitly and documented, finally by external information exchange. To carry out the study a survey was conducted, whose purpose has been to consider a number of variables related to perception. The results have shown that the perception of the community has not been very favorable. However, the opinions have been useful to generate approaches in measuring intangibles and Knowledge Management. [ABSTRACT FROM AUTHOR]