30 research outputs found
Mesurer l'Invisible : Approches Financières de l'Évaluation du Capital Immatériel dans l'Entreprise
No full textIntangible capital, which includes elements such as human, structural, and relational capital, is a key factor in value creation for businesses in the modern economy. Unlike tangible assets, these intangible components are often difficult to quantify and assess accurately. This article takes a critical literature review approach, comparing traditional and modern financial methods for evaluating intangible capital. Through this analysis, we highlight the interdependent interactions between the components of intangible capital and offer theoretical perspectives on the limitations and advantages of each method. The findings reveal that modern approaches, although still in development, tend to better integrate the complexity and dynamics of intangible capital, thus providing a more holistic and accurate understanding of its value.
Keywords: intangible capital, intangible asset valuation, valuation methods, performance, innovation.
JEL Classification : G32, M41, O34, L25, D24 .
Paper type: Theoretical ResearchLe capital immatériel, qui inclut des éléments tels que le capital humain, structurel et relationnel, est un facteur clé de création de valeur pour les entreprises dans l'économie moderne. Contrairement aux actifs matériels, ces composantes immatérielles sont souvent difficiles à quantifier et à évaluer précisément. Cet article adopte une approche de revue critique de la littérature, en comparant les méthodes financières traditionnelles et modernes d'évaluation du capital immatériel. À travers cette analyse, nous mettons en lumière les interactions interdépendantes entre les composantes du capital immatériel et proposons des perspectives théoriques sur les limites et les avantages de chaque méthode. Les conclusions révèlent que les approches modernes, bien qu’encore en développement, tendent à mieux intégrer la complexité et la dynamique du capital immatériel, offrant ainsi une compréhension plus holistique et précise de sa valeur.
Mots-clés : capital immatériel, évaluation des actifs immatériels, méthodes de valorisation, performance, innovation.
Classification JEL : G32, M41, O34, L25, D24.
Type de l’article : article théorique
Mesurer l'Invisible : Approches Financières de l'Évaluation du Capital Immatériel dans l'Entreprise
No full textIntangible capital, which includes elements such as human, structural, and relational capital, is a key factor in value creation for businesses in the modern economy. Unlike tangible assets, these intangible components are often difficult to quantify and assess accurately. This article takes a critical literature review approach, comparing traditional and modern financial methods for evaluating intangible capital. Through this analysis, we highlight the interdependent interactions between the components of intangible capital and offer theoretical perspectives on the limitations and advantages of each method. The findings reveal that modern approaches, although still in development, tend to better integrate the complexity and dynamics of intangible capital, thus providing a more holistic and accurate understanding of its value.
Keywords: intangible capital, intangible asset valuation, valuation methods, performance, innovation.
JEL Classification : G32, M41, O34, L25, D24 .
Paper type: Theoretical ResearchLe capital immatériel, qui inclut des éléments tels que le capital humain, structurel et relationnel, est un facteur clé de création de valeur pour les entreprises dans l'économie moderne. Contrairement aux actifs matériels, ces composantes immatérielles sont souvent difficiles à quantifier et à évaluer précisément. Cet article adopte une approche de revue critique de la littérature, en comparant les méthodes financières traditionnelles et modernes d'évaluation du capital immatériel. À travers cette analyse, nous mettons en lumière les interactions interdépendantes entre les composantes du capital immatériel et proposons des perspectives théoriques sur les limites et les avantages de chaque méthode. Les conclusions révèlent que les approches modernes, bien qu’encore en développement, tendent à mieux intégrer la complexité et la dynamique du capital immatériel, offrant ainsi une compréhension plus holistique et précise de sa valeur.
Mots-clés : capital immatériel, évaluation des actifs immatériels, méthodes de valorisation, performance, innovation.
Classification JEL : G32, M41, O34, L25, D24.
Type de l’article : article théorique
Mesurer l'Invisible : Approches Financières de l'Évaluation du Capital Immatériel dans l'Entreprise
No full textIntangible capital, which includes elements such as human, structural, and relational capital, is a key factor in value creation for businesses in the modern economy. Unlike tangible assets, these intangible components are often difficult to quantify and assess accurately. This article takes a critical literature review approach, comparing traditional and modern financial methods for evaluating intangible capital. Through this analysis, we highlight the interdependent interactions between the components of intangible capital and offer theoretical perspectives on the limitations and advantages of each method. The findings reveal that modern approaches, although still in development, tend to better integrate the complexity and dynamics of intangible capital, thus providing a more holistic and accurate understanding of its value.
Keywords: intangible capital, intangible asset valuation, valuation methods, performance, innovation.
JEL Classification : G32, M41, O34, L25, D24 .
Paper type: Theoretical ResearchLe capital immatériel, qui inclut des éléments tels que le capital humain, structurel et relationnel, est un facteur clé de création de valeur pour les entreprises dans l'économie moderne. Contrairement aux actifs matériels, ces composantes immatérielles sont souvent difficiles à quantifier et à évaluer précisément. Cet article adopte une approche de revue critique de la littérature, en comparant les méthodes financières traditionnelles et modernes d'évaluation du capital immatériel. À travers cette analyse, nous mettons en lumière les interactions interdépendantes entre les composantes du capital immatériel et proposons des perspectives théoriques sur les limites et les avantages de chaque méthode. Les conclusions révèlent que les approches modernes, bien qu’encore en développement, tendent à mieux intégrer la complexité et la dynamique du capital immatériel, offrant ainsi une compréhension plus holistique et précise de sa valeur.
Mots-clés : capital immatériel, évaluation des actifs immatériels, méthodes de valorisation, performance, innovation.
Classification JEL : G32, M41, O34, L25, D24.
Type de l’article : article théorique
ANALISIS YURIDIS PEMBAGIAN HARTA WARIS MELALUI WASIAT WAJIBAH BAGI AHLI WARIS BEDA AGAMA DITINJAU DARI PERSPEKTIF HUKUM WARIS ISLAM DI INDONESIA (STUDI PUTUSAN MAHKAMAH AGUNG NOMOR 16K/AG/2010)
No full textABSTRAK Khansa Tsabita. E 0012218. Analisis Yuridis Pembagian Harta Waris Melalui Wasiat Wajibah Bagi Ahli Waris Beda Agama Dalam Perspektif Hukum Waris Islam di Indonesia (Studi Putusan Mahkamah Agung Nomor 16K/AG/2010). Penelitian hukum ini bertujuan untuk mengetahui dasar pertimbangan hakim Mahkamah Agung dalam Putusan Mahkamah Agung Nomor 16K/AG/2010 tentang pemberian waris bagi ahli waris beda agama melalui wasiat wajibah dan bagaimana implementasi wasiat wajibah bagi ahli waris beda agama yang dikaitkan dengan perspektif hukum waris Islam di Indonesia. Jenis penelitian ini adalah penelitian hukum normatif. Penelitian hukum ini bersifat preskriptif. Pendekatan yang digunakan adalah pendekatan perundang-undangan dan pendekatan konseptual. Sumber bahan hukum menggunakan bahan hukum primer dan bahan hukum sekunder yang berkaitan dengan isu hukum yang dikaji. Teknik pengumpulan data menggunakan studi pustaka baik dari media cetak maupun media elektronik (internet) serta teknik analisis yang digunakan adalah logika deduktif. Berdasarkan hasil penelitian dan pembahasan dihasilkan kesimpulan bahwa dasar pertimbangan hakim Mahkamah Agung pada Putusan Nomor 16K/AG/2010 dalam memberikan hak waris bagi ahli waris beda agama melalui wasiat wajibah telah menyalahi aturan mengenai wasiat wajibah yang sudah diatur dalam Kompilasi Hukum Islam. Yang mana dalam Kompilasi Hukum Islam hanya mengatur mengenai pemberian wasiat wajibah bagi anak angkat dan orang tua angkat saja. Implementasi wasiat wajibah bagi ahli waris beda agama di Indonesia dalam prakteknya selalu dianalogikan dengan waris pengganti. Oleh karena itu pemberian hak waris bagi ahli waris beda agama melalui wasiat wajibah seharusnya tidak boleh dilakukan karena perbedaan agama merupakan salah satu faktor penghalang untuk dapat menjadi ahli waris, sehingga pemberian harta waris bagi ahli waris melalui wasiat wajibah sama seperti memberikan hak waris yang mana hal tersebut dianggap sebagai hillah syar’iyyah yaitu membolehkan apa yang telah dilarang oleh syariat Islam. Kata Kunci: wasiat wajibah, ahli waris beda agama, Kompilasi Hukum Islam. ABSTRACT Khansa Tsabita. E 0012218. Analysis Juridical The Division of Inheritance Through Wajibah Testament for The Heirs in a Different Religion Based on Islamic Inheritance Law’s Perspective in Indonesia (Studies Supreme Court’s Verdict Number 16K/AG/2010). This Legal research aims to determine the basic considerations of the judge in supreme court based on verdict number 16K/AG/2010 about the analysis juridical the division of inheritance through wajibah testament for the heirs in a different religion based on Islamic inheritance law’s perspective in Indonesia. Research type in this research used normative legal research. This legal research are prescriptive. The approach that used are legislation approach and conceptual approach. Source of data used by the authors in this legal research aused primary data and secondary data which pertaining to legal issues studied. The data collection techniques that used by the author in this legal research both from print and electronic media (internet) as well as and the analysis technique that used is deductive logic. Based on the result of this research and discussion can be concluded that the basic considerations of the judge in Supreme Court based on Verdict Number 16K/AG/2010 in giving the right of inheritance for the heirs in a different religion through wajibah testament was violated the rules of wajibah testament that setted in Islamic Law Compilation. Which is in Islamic Law Compilation just setted about the provision of wajibah testament for adopted children and adoptive parents. The implementation of wajibah testament for the heirs in a different religion in Indonesia in practice always analogized with inheritance replamcement. There for giving inheritance right for the heirs in a different religion through wajibah testament should not be done because religion differences is one of the factors of barrier to become the heirs, so giving the inheritance for the heirs in different religion through wajibah testament is the same as giving inheritance rights where it is considered as hillah syar’iyyah that allowing what has been forbidden by Islamic syari’at. Keyword: wajibah testament, the heirs in different religion, Islamic Law Compilatio
Effect of drug loading method against drug dissolution mechanism of encapsulated amoxicillin trihydrate in matrix of semi-IPN chitosan-poly(N-vinylpyrrolidone) hydrogel with KHCO3 as pore forming agent in floating drug delivery system
No full textPerlindungan Peserta Magang terhadap Uang Saku: Analisis Implementasi Peraturan Ketenagakerjaan dan Teori Keadilan John Rawls
No full textThis research focuses on the issue of providing allowances to internship students, analyzed through the framework of labor law regulations and John Rawls theory of justice. Undergraduate student internships are crucial for national growth because they can foster creativity and human resource potential. To improve competence and competitiveness, internship programs serve as a strategic link between institutions, students, and education. However, internship practices in Indonesia were often abused through unpaid internships or by providing very low allowances, which led to unfair treatment of interns. The Indonesian legal framework regulates internships through Law Number 13 of 2003 and examines Law Number 20 of 2003 concerning the National Education System (Sisdiknas), which serves as the main reference in Permendikbudristek Number 63 of 2024 concerning the Implementation of Student Internships. This study uses a normative juridical approach with a qualitative analysis of relevant regulations, in which Rawl’s theory of justice serves as a normative evaluative tool in assessing the implementation of the regulations. The results show that although the legal framework is relatively clear, its implementation does not fully reflect Rawls's principles of equal opportunity and the difference principle. Unpaid internships exacerbate inequality and place a disproportionate burden on economically vulnerable groups.
Penelitian ini memfokuskan pembahasan pada pemberian uang saku kepada mahasiswa berdasarkan aturan ketenagakerjaan dan teori keadilan John Rawls. Mahasiswa magang sangat penting bagi pertumbuhan negara untuk meningkatkan kompetensi dan daya saing, program magang memiliki fungsi sebagai penghubung strategis antara institusi, mahasiswa, dan pendidikan. Namun, praktik magang di Indonesia sering disalahgunakan dengan tidak dibayarnya atau dengan memberikan uang saku yang sangat rendah yang menyebabkan perlakuan tidak adil terhadap peserta magang. Kerangka hukum Indonesia telah mengatur magang melalui UU Nomor 13 Tahun 2003 serta mengkaji Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional (Sisdiknas) yang menjadi rujukan utama dalam Permendikbudristek Nomor 63 Tahun 2024 tentang Penyelenggaraan Magang Mahasiswa. Penelitian ini menggunakan pendekatan yuridis normatif dengan analisis kualitatif di mana teori Rawls berfungsi sebagai alat evaluasi normatif dalam implementasi regulasi. Hasil penelitian menunjukkan bahwa meskipun kerangka hukum relatif jelas, implementasinya belum sepenuhnya mencerminkan prinsip-prinsip Rawls tentang kesempatan yang sama dan prinsip perbedaan. Magang yang tidak dibayar memperburuk ketimpangan dan memberikan beban yang tidak proporsional pada kelompok rentan secara ekonom
National Strategy for Maritime Security: The British Model (2014-2017)
No full textThis article aims to analyse the United Kingdom National Strategy on maritime security to deter risks and threats in its maritime domain and to secure its national interest beyond border. Using the theory of Sea power, the author analysed the growing complexity and challenges in global maritime domain as well as the UK’s outward looking strategy that aims to influence and project its power through Maritime Security Governance. By using qualitative research method, the findings of this study are that the UK emphasizes on developing defence engagement, economic development and diplomatic influence to secure its maritime interest by addressing the importance of maritime security government to fully implement the National Maritime Security Strategy and define actions to be taken in facilitating the objectives
The Influence of Henry David Thoreau's Thoughts to the Main Character in Matt Haig's The Midnight Library
No full textIn this thesis, the author analyzes the novel entitled The Midnight Library by Matt Haig. This research focuses on the influence of Henry David Thoreau’s philosophical thoughts on the main character in the novel. To conduct the research, the author uses a moral-philosophical approach and the thoughts of Henry David Thoreau from his book entitled Walden. After conducting the analysis, it can be concluded that there are philosophical thoughts from Henry David Thoreau from Walden that can be found in The Midnight Library such as purpose of life, criticism of materialism, living in simplicity and minimalism, social expectations, rejecting conformity, and independence, and the relationship between humans and nature. These thoughts influence Nora Seed, both in her original life and in other lives while in the midnight library. After returning to her original life, Nora was finally able to put her life back together based on the Thoreau’s philosophical thoughts
PENGENDALIAN KUALITAS PRODUK BULU MATA PALSU KNITTING GANTUNG MENGGUNAKAN METODE SIX SIGMA DI PT ROYAL KORINDAH PURBALINGGA
No full textJika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui e-mail [email protected] atau [email protected]
Dipublikasikan tanggal: 28 Mei 202
UPAYA MENGHILANGKAN WASTE DENGAN PENDEKATAN LEAN MANUFACTURING PADA PROSES PRODUKSI KEJU MOZZARELLA
No full textJika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui e-mail [email protected] atau [email protected]
Dipublikasikan tanggal: 19 Juli 202
