Many organizations choose business sustainability to meet environmental, social, and financial demands to ensure responsible and long-term success. In order to achieve this, enterprises have to fully and optimally apply their resources. Intellectual capital is one of their most important resources creating market value and reinforcing sustainable competitive advantages. The main goal of the paper is to indicate which elements of the intellectual capital of small and medium-sized enterprises in Poland have the greatest impact on their sustainable development in the opinions of managers. The study took into account 1041 economic entities. Managers of small and medium enterprises operating in Poland have been asked to assess the elements of intellectual capital. The paper utilizes a new approach to the importance assessment of the impact of each characteristic on business sustainability. It is based on intuitionistic fuzzy sets. The proposed method is especially useful when variables are measured on an ordinal scale. In accordance with the classical theory of measurement, it does not allow the majority of arithmetic calculations to be performed. Based on the results of the research it has been determined that the most important factors are those which constitute human capital. Moreover, the observation has been made that there is a high degree of coherence of opinions expressed by managers of small and medium enterprises. The results of the research can be applied by both managers of enterprises in managing intellectual capital and employees of companies, by increasing their awareness of the topic of the influence of intellectual capital on business sustainability.Sustainability 2020, 12, 1545 2 of 23 be equal in terms of priorities to financial aspects. Meeting economic, social and environmental goals can bring a number of benefits and increase competitiveness [1,2].Intellectual capital is one of the most valuable resources of an enterprise, which enables its sustainable development. It is comprised of human capital, structural capital and relational capital.The main goal of the paper is to indicate which elements of the intellectual capital of small and medium-sized enterprises in Poland have the greatest impact on their sustainable development in the opinions of managers. The analysis utilizes the results of a study on managing intellectual capital by enterprises in Poland. The research was conducted in May, 2019. The research was realized through the CATI (computer-assisted telephone interviewing) and CAWI (computer-assisted web interviewing) methods in a representative group of 1041 enterprises operating in Poland (employing at least 10 employees) with an assumed level of trust of 0.95 and an estimation error of 3%. It was based on a proportional selection of enterprises based on voivodeships and their size measured by the number of employees. The assumed structure of the test group also took into account the differentiation of enterprises based on their type of activity (the number of interviews conducted was ...
In the assessment of most complex socioeconomic phenomena with the use of multicriteria methods, continuous data are used, the source of which are most often public statistics. However, there are complex phenomena such as quality of life and quality of services in the assessment, for which questionnaire surveys and ordinal measurement scales are used. In this case, the use of classic multicriteria methods is very difficult, taking into account the way of presenting this type of data by official statistics, as well as their permissible transformations and arithmetic operations. Therefore, the main purpose of this study was the presentation of a novel framework which can be applied for assessing socioeconomic phenomena on the basis of survey data. It was assumed that the object assessments may contain positive or negative opinions and an element of uncertainty expressed in the form a “no”, “difficult to say”, or “no opinion” answers. For this reason, the intuitionistic fuzzy TOPSIS (IF-TOPSIS) method is proposed. To demonstrate the potential of this solution, the results of measuring the subjective quality of life of the inhabitants of 83 cities in EU countries, EFTA countries, the UK, the Western Balkans, and Turkey are presented. For most cities, a high level of subjective quality of life was observed using the proposed approach. The highest level of quality of life was observed in Zurich, whereas the lowest was observed in Palermo.
The major areas of specialization assessment cover for example export, R&D expenditure, employment rate, high-tech products (e.g. patents). Many measures indicated in the subject literature for specified areas cannot be currently determined at regional level due to data unavailability.The article attempts to identify the areas and directions of changes in the smart specialization development of the European regions. An analytical approach, based on the application of fuzzy classification in the analysis of dynamic data, was used for this purpose. The analysis covered 265 European regions at NUTS 2 level, described by variables characterizing employment shares in economic sectors. The level of membership to the separated classes was estimated for each region in particular years of the adopted research period 2000-2010, which facilitated analyzing the directions of their location changes in the European area divided into classes. The obtained results allowed for the positive verification of the proposed hypotheses about the usefulness of fuzzy classification in the identification of areas and directions for smart specialization changes in regions establishing the European regional area. Both, the regions characterized by the changing sector system and the ones maintaining their sector specialization profiles in the adopted research period, were identified in the course of the conducted analyses.
The paper addresses the problem of complex socio-economic phenomena assessment using questionnaire surveys. The data are represented on an ordinal scale; the object assessments may contain positive, negative, no answers, a “difficult to say” or “no opinion” answers. The general framework for Intuitionistic Fuzzy Synthetic Measure (IFSM) based on distances to the pattern object (ideal solution) is used to analyze the survey data. First, Euclidean and Hamming distances are applied in the procedure. Second, two pattern object constructions are proposed in the procedure: one based on maximum values from the survey data, and the second on maximum intuitionistic values. Third, the method for criteria comparison with the Intuitionistic Fuzzy Synthetic Measure is presented. Finally, a case study solving the problem of rank-ordering of the cities in terms of satisfaction from local public administration obtained using different variants of the proposed method is discussed. Additionally, the comparative analysis results using the Intuitionistic Fuzzy Synthetic Measure and the Intuitionistic Fuzzy TOPSIS (IFT) framework are presented.
The main goal of this article is to analyze the level of differentiation of awareness and knowledge among managers of small, medium and large enterprises in the scope of the essence and meaning of intellectual capital as well as the influence of its elements on the sustainable development of enterprises in Poland. Intellectual capital is perceived as a key resource of an enterprise. It is also one of the most valuable resources of an enterprise, which enables its sustainable development. It is critical base of organization’s innovative and strategic sustainability. This article is based around the results of a survey conducted in 2019 among 1,067 enterprises operating in Poland. For the purposes of the verification of the statistical hypothesis, the classical chi-squared test of independence has been applied along with the analysis of variations for fuzzy numbers (FANOVA) with an assumed level of significance α = 0.05. The assessment of the influence of the elements of intellectual capital on the sustainable development of enterprises has been conducted with the application of fuzzy conversion scales. In fuzzy conversion scales, points are most often expressed as triangular or trapezoidal fuzzy numbers. The conducted research indicates a difference between theory and practice in the field of intellectual capital management among enterprises in Poland. On the one hand managers declare awareness of the importance of the influence of intellectual capital on the development of enterprises in Poland, whereas on the other hand, a significant majority of them state that they have not implemented an intellectual capital management strategy at their enterprises and neither identify nor measure this capital or its elements.
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