04388ntm a22005057a 4500 000244309 CZ-PrVSE 20131106234719.0 m d cr n|||||||||| 131106s2013 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 Weichselbaumer, Barbara ISIS:98365 dis Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting eng Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting [elektronický zdroj] / Barbara Weichselbaumer 2013 ?? s. : digital, PDF soubor Vedoucí práce: Ludmila Štěrbová Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů, 2013 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2013 Hospitals, like other knowledge-intensive organizations are today more dependent than ever before on intellectual capital (IC). lC consists of non-physical sources of knowledge used for value creation for key stakeholders. It comprises of human, structural and relational capital and becomes more often the key point for sustainable competitive advantage. The respective value is generally not reflected in the balance sheet. Indeed there are possibilities to disclose information on IC in supplementary or annual reports in order to reduce the lack of information on value drivers. The German hospital market is in a significant transition and trends of privatization, consolidation and a rising need for external capital become apparent. This increases the necessity for determination of a hospitals' value and key value drivers. The aim of the present thesis is to answer the questions of how IC in hospitals is measured and the how the information is disclosed to answer consequently the question if the analyzed tools can show the added value gained by IC. Finally, the analysis should find an answer on whether the reports can influence the valuation of hospitals and create a positive effect. The study is based on data gathered by five external available reports of national and international hospitals comprising information IC. The analysis includes both an examination of extent and quality of IC disclosure through the usage of content analysis and a disclosure index derived from previous studies and aligned to the special field of interest. Additionally, the reports were analyzed whether or not certain requirements set by financial analysts for valuation are met. The results show that IC disclosure in hospitals can be provided with or without making use of frameworks for IC reporting, or by including the information in annual reports. The majority of information is disclosed in a qualitative narrative way what brings the limitation, that only an indirect derivation of value drivers and the contribution to business success of the hospitals is possible. Theoretically, in all cases the information asymmetry between hospitals and the financial experts could be decreased, which would consequently lead to a more appropriate determination of the hospitals' value. Způsob přístupu: Internet international business - central european business realities [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Hospital management Intellectual capital hospital valuation Štěrbová, Ludmila, 1957- mzk2007401389 ths Antonovič, Vladan opn Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů kn20010709400 https://isis.vse.cz/zp/40737/podrobnosti VŠKP v InSIS https://isis.vse.cz/zp/40737 Hlavní práce https://isis.vse.cz/zp/40737/posudek/vedouci Hodnocení vedoucího https://isis.vse.cz/zp/40737/posudek/oponent/29123 Oponentura http://isis.vse.cz/zp/132606/podrobnosti dc:identifier NEPOSILAT VSKP 132606 vse40737 131106